{"product_id":"9780951515785","title":"Why Tax Systems Differ: A Comparative Study of the Political Economy of Taxation","description":"This book analyses and compares taxation in different countries. It looks at what tax systems have in common, how they differ and seeks to explain the the similarities and the differences.\u003cp\u003eNo attempt is made to confine the analysis on each topic to the same group of countries. Whilst the emphasis is on the larger advanced countries, countries are drawn on from all round the world according to the nature of the topic and the data available.\u003c\/p\u003e\u003cp\u003eThe book seeks to answer questions such as:\u003c\/p\u003e\u003cp\u003eWhy do developing countries rely heavily on indirect taxes? \u003cbr\u003eWhy is income tax the dominant tax in advanced countries? \u003cbr\u003eWhy is the property tax the most widely used tax in local government? \u003cbr\u003eWhy do some countries have more tax expenditures than others? \u003cbr\u003eWhy has VAT become the dominant sales tax world-wide? \u003cbr\u003eWhy do less than half OECD countries have annual wealth taxes? \u003cbr\u003eWhy are there so many differences in the way countries tax corporate income and capital gains? \u003cbr\u003e What are the keys to success in tax reform? And many more.\u003c\/p\u003e\u003cp\u003eIn seeking to answer these questions the author draws on economic theory but also recognises the significance of historical, legal and social differences, the importance of constitutional constraints, the influence of geography and globalisation and the often decisive role played by the convictions and whims of politicians.\u003c\/p\u003e","brand":"Fiscal Publications","offers":[{"title":"Default Title","offer_id":50090996695280,"sku":"9780951515785","price":39.95,"currency_code":"USD","in_stock":false}],"url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780951515785","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}